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<creators>
<creator>
<creatorName>Ţurcanu, V.</creatorName>
<affiliation>Academia de Studii Economice din Moldova, Moldova, Republica</affiliation>
</creator>
<creator>
<creatorName>Frumusachi, L.</creatorName>
<affiliation>Academia de Studii Economice din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ro'>Aspecte ale contabilităţii consumurilor şi calculaţiei costului la instituţiile de prestări servicii medicale</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2009</publicationYear>
<relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>1810-9136</relatedIdentifier>
<dates>
<date dateType='Issued'>2009-04-01</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Journal article</resourceType>
<descriptions>
<description xml:lang='ro' descriptionType='Abstract'>O sarcină importantă în orice domeniu de activitate
a entităţilor din Republica Moldova este asigurarea
creşterii eficienţei utilizării resurselor care, exprimate în
valori, alcătuiesc consumurile şi costurile de producţie,
servicii. În legătură cu aceasta, calcularea cât mai obiectivă
a costurilor serviciilor medicale este o problemă actuală.
</description>
<description xml:lang='en' descriptionType='Abstract'>This article analyses certain aspects of accounting
for consumption and the cost calculation at the institutions
that provide medical services and indicates its disadvantages.
A special attention is paid to accounting for
consumption included in the medical services cost, it
proposes the scheme of analytic accounts codes for recording
consumption in conformity with the characteristics of
medical institutions operations
</description>
</descriptions>
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<format>application/pdf</format>
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